Get information on the basic elements of tax
The Tax on Fluorinated Greenhouse Gases is an indirect tax that falls on the consumption, in Spanish territory, of fluorinated greenhouse gases included in their target area and of the mixtures that contain them.
The tax regulations have been amended, with effect from 1 September 2022, by Act 14/2022 of 8 July, amending Act 19/2013, of 9 December, on transparency, access to public information and good governance , in order to regulate the statistics of micro-enterprises, small and medium-sized enterprises (SMEs) in public procurement.
As a result of this modification, since 1 September 2022, the tax is regulated by the following rules:
Article 5 of Act 16/2013 of 29 October, which establishes certain measures in the field of environmental taxation and adopts other tax and financial measures, which are attached hereto. (Drafting according to Act 14/2022)
Royal Decree 712/2022, of 30 August, approving the Regulations on the Tax on Fluorinated Greenhouse Gases.
Order HFP/826/2022, of 30 August, approving Form 587 "Tax on Fluorinated Greenhouse Gases. Self-assessment "and form A23" Tax on Fluorinated Greenhouse Gases. Return request, "the form and procedure for filing the returns are determined, and the registration in the territorial register and the keeping of the stock accounting are regulated.